26 USC 6708 - Failure to maintain lists of advisees with respect to reportable transactions

U.S Code last checked for updates: May 16, 2024

§ 6708.

Failure to maintain lists of advisees with respect to reportable transactions

(a)

Imposition of penalty

(1)

In general

(2)

Reasonable cause exception

(b)

Penalty in addition to other penalties

(Added Pub. L. 98–369, div. A, title I, § 142(b), July 18, 1984, 98 Stat. 682; amended Pub. L. 99–514, title XV, § 1534(a), Oct. 22, 1986, 100 Stat. 2750; Pub. L. 108–357, title VIII, §§ 815(b)(5)(A), 817(a), Oct. 22, 2004, 118 Stat. 1583, 1584.)

cite as: 26 USC 6708